Chapter 4. Sales and Use Tax›Article 3. Manufacturers, Producers, Processors›Appendix B Construction Contracts - Partial Exemption Certificate for Manufacturing and Research & Development Equipment — Section 6377.1

§ 1530. Foundries.

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID54331234C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Tax applies to 55 percent of the receipts from the sale of coke to foundries for use in the manufacture of castings by the cupola process, which percentage represents that portion of the coke that is consumed in the process. Tax does not apply to the remaining 45 per cent, which percentage represents that portion of the coke that is purchased by the foundries for resale.

Effective August 1, 1933. Adopted as of January 1, 1945, as a restatement of previous rulings.

Note: (Sections 6007-6009, Revenue and Taxation Code)

Credits

History

Renumbering from former Section 1927 filed 11-3-71; effective thirtieth day thereafter (Register 71, No. 45.)

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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